v3.26.3
Biological assets (Tables)
 12 Months Ended
Jun. 30, 2026
Biological assets  
Schedule of changes in biological assets

 

 

Agricultural business

 

 

 

Sown land-crops

 

 

Sugarcane fields

 

 

Breeding cattle and cattle for sale (i)

 

 

Other cattle (i)

 

 

Others

 

 

Total

 

 

 

Level 1

 

 

Level 3

 

 

Level 3

 

 

Level 2

 

 

Level 2

 

 

Level 1

 

 

Level 1

 

Balance as of June 30, 2024

 

 

28,910

 

 

 

25,681

 

 

 

35,959

 

 

 

68,889

 

 

 

534

 

 

 

729

 

 

 

160,702

 

Non-current (Production)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

51,052

 

 

 

406

 

 

 

722

 

 

 

52,180

 

Current (Consumable)

 

 

28,910

 

 

 

25,681

 

 

 

35,959

 

 

 

17,837

 

 

 

128

 

 

 

7

 

 

 

108,522

 

Balance as of June 30, 2024

 

 

28,910

 

 

 

25,681

 

 

 

35,959

 

 

 

68,889

 

 

 

534

 

 

 

729

 

 

 

160,702

 

Transfers

 

 

(4,280)

 

 

4,280

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

Purchases

 

 

-

 

 

 

-

 

 

 

-

 

 

 

27,937

 

 

 

47

 

 

 

-

 

 

 

27,984

 

Initial recognition and changes in the fair value of biological assets (i)

 

 

-

 

 

 

4,598

 

 

 

11,651

 

 

 

9,270

 

 

 

589

 

 

 

-

 

 

 

26,108

 

Decrease due to harvest

 

 

-

 

 

 

(267,264)

 

 

(98,047)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(365,311)

Sales

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(49,915)

 

 

(31)

 

 

-

 

 

 

(49,946)

Consumptions

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(159)

 

 

(3)

 

 

(491)

 

 

(653)

Costs for the year

 

 

3,154

 

 

 

288,312

 

 

 

88,625

 

 

 

38,617

 

 

 

-

 

 

 

582

 

 

 

419,290

 

Foreign exchange

 

 

(15,869)

 

 

(470)

 

 

(1,390)

 

 

(1,146)

 

 

-

 

 

 

-

 

 

 

(18,875)

Balance as of June 30, 2025

 

 

11,915

 

 

 

55,137

 

 

 

36,798

 

 

 

93,493

 

 

 

1,136

 

 

 

820

 

 

 

199,299

 

Non-current (Production)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

56,366

 

 

 

985

 

 

 

813

 

 

 

58,164

 

Current (Consumable)

 

 

11,915

 

 

 

55,137

 

 

 

36,798

 

 

 

37,127

 

 

 

151

 

 

 

7

 

 

 

141,135

 

Balance as of June 30, 2025

 

 

11,915

 

 

 

55,137

 

 

 

36,798

 

 

 

93,493

 

 

 

1,136

 

 

 

820

 

 

 

199,299

 

Purchases

 

 

-

 

 

 

-

 

 

 

-

 

 

 

51,081

 

 

 

88

 

 

 

-

 

 

 

51,169

 

Transfers

 

 

(3,000)

 

 

3,000

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

Initial recognition and changes in the fair value of biological assets (i)

 

 

-

 

 

 

4,279

 

 

 

(7,656)

 

 

2,646

 

 

 

(934)

 

 

-

 

 

 

(1,665)

Decrease due to harvest

 

 

-

 

 

 

(330,888)

 

 

(67,754)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(398,642)

Sales

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(96,061)

 

 

(49)

 

 

-

 

 

 

(96,110)

Consumption

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(243)

 

 

(3)

 

 

(145)

 

 

(391)

Costs for the year

 

 

5,434

 

 

 

323,468

 

 

 

83,549

 

 

 

53,560

 

 

 

639

 

 

 

348

 

 

 

466,998

 

Currency translation adjustment

 

 

112

 

 

 

(3,702)

 

 

(1,528)

 

 

1,505

 

 

 

-

 

 

 

-

 

 

 

(3,613)

Balance as of June 30, 2026

 

 

14,461

 

 

 

51,294

 

 

 

43,409

 

 

 

105,981

 

 

 

877

 

 

 

1,023

 

 

 

217,045

 

Non-current (Production)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

62,875

 

 

 

732

 

 

 

1,016

 

 

 

64,623

 

Current (Consumable)

 

 

14,461

 

 

 

51,294

 

 

 

43,409

 

 

 

43,106

 

 

 

145

 

 

 

7

 

 

 

152,422

 

Balance as of June 30, 2026

 

 

14,461

 

 

 

51,294

 

 

 

43,409

 

 

 

105,981

 

 

 

877

 

 

 

1,023

 

 

 

217,045

 
Schedule of presents main parameters

Description

 

Valuation technique

 

Parameters

 

Discount Rate

 

Range

Cattle (Level 2)

 

Comparable market prices

 

Price per livestock head/kg and per category

 

-

 

-

Sown land-crops (Level 3)

 

Discounted cash flows

 

Yields - Operating costs - Selling expenses - Forward sale prices - Discount rate

 

Argentina:

 

Argentina

 

 

 

30.00 % - 32.50%

 

Yields: 0.24 - 12.23 Tn/ha

 

 

 

 

Operating cost: 126,096 - 1,269,986 ARS/ha

 

 

 

 

Commercial cost: 36,915 - 116,466 ARS/Tn

 

 

 

 

Future of sale prices: 269,837 - 1,845,000 ARS/Tn

 

 

 

Brasil:

 

Brazil:

 

 

 

11.79%

 

Yields: 93.85 Sacas/ha

 

 

 

 

Operating cost: 641.37 BRL/ha.

 

 

 

 

Future of sale prices: 52.19 BRL/tn

Sugarcane fields (Level 3)

 

Discounted cash flows

 

Yields - Operating costs - Selling expenses - Forward sale prices - Discount rate

 

Brasil:

 

Brazil:

 

 

 

11.79%

 

Yields: 76.81 tn/ha

 

 

 

 

Operating cost: 156.28 BRL/tn.

 

 

 

 

Future of sale prices: 116.9 BRL/tn.
Schedule of capitalized cost of production

 

 

 06.30.2026

 

 

 06.30.2025

 

 

 06.30.2024

 

Supplies and labors

 

 

338,476

 

 

 

301,863

 

 

 

342,505

 

Salaries, social security costs and other personnel expenses

 

 

24,570

 

 

 

20,342

 

 

 

22,914

 

Depreciation and amortization

 

 

62,507

 

 

 

63,592

 

 

 

59,840

 

Fees and payments for services

 

 

2,308

 

 

 

1,760

 

 

 

1,387

 

Maintenance, security, cleaning, repairs and others

 

 

4,018

 

 

 

3,156

 

 

 

3,362

 

Taxes, rates and contributions

 

 

1,099

 

 

 

703

 

 

 

451

 

Leases and service charges

 

 

694

 

 

 

340

 

 

 

267

 

Freights

 

 

4,083

 

 

 

3,758

 

 

 

2,536

 

Travelling, library expenses and stationery

 

 

2,650

 

 

 

2,660

 

 

 

2,525

 

Other expenses

 

 

26,245

 

 

 

20,534

 

 

 

27,189

 

 

 

 

466,650

 

 

 

418,708

 

 

 

462,976